Who qualifies for the Primary residential exemption in Utah?

Your home is a primary residence for at least 183 consecutive days in the calendar year, lived in by you or a full-time tenant. Only one per household in Utah. Up to one acre of land per home. 45% of market value is exempt, so you are taxed on 55%. This applies to all taxes, including school and city taxes. Deadline: When an application is required, September 15 with the county board of equalization.

Who qualifies for the Veteran with a disability exemption in Utah?

A veteran with a service-connected disability of at least 10%, or an unemployability classification, or the veteran's unmarried surviving spouse or minor orphans. No citizenship or lawful presence rule applies. Up to $535,459 of taxable value of your home, multiplied by your disability percentage. It can also apply to non-business personal property such as vehicles. Nothing below 10%. Deadline: File so it is on the roll for that tax year. Ask your county for its date.

Who qualifies for the Active duty outside Utah exemption in Utah?

An active or reserve member of the U.S. armed forces on active duty outside Utah for 200 days in a continuous 365-day period that began in the prior year. The entire taxable value of your primary residence is exempt for that period of service. Deadline: September 1 of the year after the year of qualifying service.

Who qualifies for the Blind exemption in Utah?

A legally blind owner, or the owner's unmarried surviving spouse or minor orphans. No age or income test. Up to $11,500 off the taxable value of real property and personal property. Deadline: September 1.

Who qualifies for the Homeowner's credit (circuit breaker) in Utah?

You owned and lived in the home all of the calendar year, were a Utah resident all year, had 2025 household income under $44,221, and are at least 67, qualified for the credit in 2025, or are an unmarried surviving spouse. Income of a household member under 18 and of a parent or grandparent of you or your spouse is left out. Up to $1,412 of property tax, scaled by income, plus a credit equal to the tax on 20% of the home's market value. Deadline: September 1. The county can extend a low-income application to December 31 for good cause.

Who qualifies for the Indigent abatement in Utah?

You lived in the home at least 10 months, had 2025 income under $44,221, and are at least 67, qualified in 2025, or can show disability or extreme hardship. The county legislative body decides, and it is discretionary. The lesser of 50% of this year's tax or $1,412. Deadline: September 1.

Who qualifies for the Mandatory deferral for elderly owners in Utah?

Age 75 or older, not claimed as a dependent on someone else's federal return, single-family primary residence, 2025 household income of $88,442 or less, liquid resources under 20 times the 2025 tax, no delinquent taxes, and written consent from each mortgage holder. The home's assessed value must be at or below the county median as of January 1, 2026, or you must have owned it for 20 continuous years. The tax is deferred, not forgiven, and interest accrues. A low-income deferral accrues interest at half the usual rate. It lasts until you fail to reapply, sell, or transfer the home to someone other than a surviving spouse. Deadline: September 1.

Rules by state / Utah

Utah property tax, line by line.

Your county treasurer sends one tax notice a year. It lists the tax from each taxing entity (county, school, city and special districts) and can also include some district charges. Your county assessor sets the value.

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At a glance

Who sends the bill: The county treasurer. The county assessor values the property. Some district fees can appear on the same notice.
When it comes: The treasurer mails the notice before payment is due. A valuation notice comes earlier. The law reviewed does not set one statewide mailing day.
When it's due: November 30. If it falls on a weekend or holiday, the next business day. Tax year 2026 taxes are due November 30, 2026. The full amount is due at once, with no statewide installments. You can prepay.
If you pay late: After November 30 the tax is delinquent. The penalty is 2.5% or $10, whichever is greater. If you pay everything including the penalty by January 31, it drops to 1% or $10, whichever is greater. After January 31, interest runs from the next January 1 at a rate between 7% and 10%.
Value is set as of: January 1. Counties reappraise on a rolling cycle, but you get a valuation notice every year.
Limits on increases: No percentage cap on yearly value increases. The 45% primary residential exemption is the general limit.

Bill dates source · Assessment source

What may come off

7 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Primary residential exemption

Who: Your home is a primary residence for at least 183 consecutive days in the calendar year, lived in by you or a full-time tenant. Only one per household in Utah. Up to one acre of land per home.
What you get: 45% of market value is exempt, so you are taxed on 55%. This applies to all taxes, including school and city taxes.
How to apply: For 2026, many homes keep the exemption without a new form, but the county can ask for a signed declaration. Starting January 1, 2027, file Form TC-473A with the county board of equalization when ownership changes or the home was not eligible the year before. Form: TC-473A (starting 2027).
Deadline: When an application is required, September 15 with the county board of equalization.
If you're late: A late application cannot be accepted.
After that: It continues until ownership or use changes. The county may ask for a new declaration.

Source

Veteran with a disability exemption

Who: A veteran with a service-connected disability of at least 10%, or an unemployability classification, or the veteran's unmarried surviving spouse or minor orphans. No citizenship or lawful presence rule applies.
What you get: Up to $535,459 of taxable value of your home, multiplied by your disability percentage. It can also apply to non-business personal property such as vehicles. Nothing below 10%.
How to apply: Apply with the county auditor or treasurer, with proof of service and the VA disability or death record. File in the county where the property is.
Deadline: File so it is on the roll for that tax year. Ask your county for its date.
If you're late: You can still qualify if you got the property after January 1 of the year you claim.
After that: Once approved it continues for life while you stay eligible. A rating change changes the percentage.

Source

Active duty outside Utah exemption

Who: An active or reserve member of the U.S. armed forces on active duty outside Utah for 200 days in a continuous 365-day period that began in the prior year.
What you get: The entire taxable value of your primary residence is exempt for that period of service.
How to apply: Apply with the county, with your military orders.
Deadline: September 1 of the year after the year of qualifying service.
If you're late: One exemption per period of service.
After that: Yearly, and only for a period of qualifying service.

Source

Homeowner's credit (circuit breaker)

Who: You owned and lived in the home all of the calendar year, were a Utah resident all year, had 2025 household income under $44,221, and are at least 67, qualified for the credit in 2025, or are an unmarried surviving spouse. Income of a household member under 18 and of a parent or grandparent of you or your spouse is left out.
What you get: Up to $1,412 of property tax, scaled by income, plus a credit equal to the tax on 20% of the home's market value.
How to apply: Apply with the county, not the Tax Commission.
Deadline: September 1. The county can extend a low-income application to December 31 for good cause.

Source

Indigent abatement

Who: You lived in the home at least 10 months, had 2025 income under $44,221, and are at least 67, qualified in 2025, or can show disability or extreme hardship. The county legislative body decides, and it is discretionary.
What you get: The lesser of 50% of this year's tax or $1,412.
How to apply: Apply with the county, with proof of ownership, income, and disability or hardship.
Deadline: September 1.

Source

Mandatory deferral for elderly owners

Who: Age 75 or older, not claimed as a dependent on someone else's federal return, single-family primary residence, 2025 household income of $88,442 or less, liquid resources under 20 times the 2025 tax, no delinquent taxes, and written consent from each mortgage holder. The home's assessed value must be at or below the county median as of January 1, 2026, or you must have owned it for 20 continuous years.
What you get: The tax is deferred, not forgiven, and interest accrues. A low-income deferral accrues interest at half the usual rate. It lasts until you fail to reapply, sell, or transfer the home to someone other than a surviving spouse.
How to apply: Apply with the county. Reapply every year.
Deadline: September 1.
After that: Every year.

Source

In some situations

If you moved, inherited, built or had a disaster

County discretionary deferral

Who: Set by the county. There is no income limit on applying. An indigent owner is protected from tax sale during the deferral.
What you get: Delays payment. Interest accrues, but penalties do not accrue during the deferral. Terms differ by county.
How to apply: Ask the county legislative body or the office it designates.
Deadline: Ask your county.

Source

Think your value is too high?

Asking for a lower fair market value

Formal appeal: Your County Board of Equalization, then the Utah State Tax Commission.
Deadline: September 15, or 45 days after the valuation notice if it was mailed late. If an exemption, abatement or deferral is denied, appeal within 30 days to the county auditor, who sends it to the Tax Commission.
Fee: No fee was stated for a board of equalization appeal.
Good to know: Counties hear value questions through the board of equalization. There is no separate statewide informal office. Ask the county whether the board can raise your value before you appeal.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Voter-approved bond and judgment levies, which still apply after the 45% exemption
Special improvement assessments
A value increase, since Utah has no percentage cap
The circuit-breaker credit if your 2025 household income is over $44,221
Any tax above the indigent abatement limit (the lesser of 50% or $1,412)

The notice lists each taxing entity: county, school, city and special service districts. The 45% exemption lowers taxable value before those rates apply. Special improvement assessments and some tax-notice charges are not property tax, and the 45% exemption does not reduce them. Abatements and deferrals cover those charges only if your county applies them.

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Rules checked October 28, 2026 against official Utah sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.